Supreme Court of India
Bose Abraham Etc. v. State of Kerala and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the excavators and road rollers are motor vehicles for the purpose of the Motor Vehicles Act and they are registered under that Act.
Judgment, page 5
From the headnote
Kera/a Tax on Entry of Motor Vehicles into local Areas Act. Section 20) and 3-Constitutiona/ validity of Section 3 challenged in writ petitions Dismissed by the High Court-On appeal, Held: The incidence of taxation in the context of Entry 52 of list II of the Seventh Schedule to the Constitution is entry of goods into a local area for sale, use or consumption therein-In order to attract tax under the provision of Section 3 of the Act, a motor vehicle must have entered into a local area for use or sale therein being liable for registration under the Motor Vehicles Act-Mere fact of a Motor
Where later benches applied it
Of those, 1 referred to
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